Analysis the cost of prevention in construction sites

Los costes asociados a la seguridad y salud laboral han sido ampliamente estudiados en diversas actividades industriales. Sin embargo, los modelos tradicionales aplicados para su estudio no resultan efectivos en las obras de construcción. Por otra parte, considerando que son las obras de construcción las que registran las mayores tasas de siniestralidad laboral, y que los accidentes llevan asociados importantes costes, no solo para la sociedad sino también para las empresas en los que ocurren, el objetivo de esta investigación se ha centrado en analizar el alcance que presenta el sistema de gestión de los costes de seguridad en las empresas de construcción. Para ello, se ha llevado a cabo un estudio empírico, al objeto de analizar las posibles relaciones existentes entre el coste de prevención y el coste de los accidentes ocasionado en estas empresas, a partir de una muestra de 40 obras de construcción, en las que se han producido un total de 178 accidentes. En dicho estudio se ha puesto de manifiesto que en las fases de obra de mayor riesgo identificadas, estructuras y movimiento de tierras, se asumen los mayores costes de prevención, a pesar de que también se obtienen los peores datos de siniestralidad.The costs associated with work accidents have been thoroughly studied in a variety of activities. However, the traditional models for studying the costs derived from work accidents are not effective for use in analyzing construction sites. Moreover, considering that construction sites are the ones that register the highest number of work accidents and that these accidents have important associated costs, not just for the society but also for companies in which they occur, the main objective of this research is to analyze the health and safety costs management at the construction companies, for this the influence of the construction companies health and safety investment on the costs in which the construction sites incur as a consequence of the work accidents or improper health and safety measures, will be checked. For this reason a sample of 40 construction sites have been analized, with a total of 178 accidents

A sociotechnical analysis of accounting for employee health and safety: evidence from a multiple case study

The interest concerning accounting for employee health and safety (H&S) is relatively recent (Jallon et al. 2011). The aim is ‘to improve employees’ workability as well as the health of the organization’ (Johanson et al. 2007, p. 24) and to provide information on employees’ health, so that appropriate actions can be taken, and the interplay between employee well-being and organization’s targets can be promoted (DeArmand et al. 2010). In the accounting and health and safety literature, analysis is scarce as regards whether and how accounting allows the promotion of employee H&S issues and its integration into organization decision making. This chapter analyses the experimentation of an innovative new instrument for H&S management and measurement intwo business, through a double case study